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CBAM: entering the definitive EU carbon tariff period

We are here for you to avoid unnecessary risks and comply with the new rules associated with the carbon border tax, including timely submission of the annual CBAM declaration

EU regulation on emission reduction, aimed at ensuring greater competitiveness for companies, is from 1. ledna 2026 in the definitive period. We will help you prepare for the new rules and thus avoid the risk of sanctions.

What is CBAM and how will it work in practice?

CBAM (Carbon Border Adjustment Mechanism) je mechanismus uhlíkového vyrovnání na hranicích EU, který od 1. října 2023 ukládá dovozcům zboží ze třetích zemí nové oznamovací a navazující povinnosti.

In the period from October 1, 2023 to December 31, 2025 the CBAM transition period took place, during which importers were subject to new administrative and reporting obligations, particularly the obligation of čtvrtletně podávat CBAM reports on imports made and emissions contained in imported goods, but without financial obligations.y

From January 1, 2026 CBAM is applied within the definitive (permanent) mechanism. K administrativním a oznamovacím povinnostem se nově přidává také finanční vyrovnání emisí formou nákupu certifikátů CBAM, a to podle množství emisí obsažených v dovezeném zboží ze třetích zemí. CBAM does not apply if the importer does not exceed 50 tons of selected CBAM goods annually (does not apply to electricity and hydrogen). After exceeding this limit, it is necessary to have the status of an approved CBAM declarant and fulfill all obligations for the given calendar year.

CBAM nedopadá jen na společnosti se sídlem v EU, significantly impacts i their supply chains. Suppliers are a key source of information about production processes and emissions, which importers are required to collect and report within CBAM.

How we can help you:

We will assess whether and how CBAM applies to you – we will identify affected products, trade flows, and the role of your contractual partners in the supply chain, including assessment of the de minimis exception.

We will help you fulfill the obligations of a CBAM declarant in the definitive period, especially with setting up processes for data collection on emissions and working with the CBAM registry. If you do not yet have the status of an approved declarant, we will provide assistance.

 We will prepare you for the annual CBAM declaration, including the methodology for calculating emissions, working with actual or standard values, and linking to CBAM certificates. We can calculate the approximate financial burden related to the purchase of certificates.

We will ensure contractual treatment of CBAM obligations – we will help set up or update contractual agreements with suppliers and other partners to cover obligations related to providing data on emissions, responsibility for their accuracy, and cooperation within CBAM.

We will train your teams to understand CBAM obligations in practice and be able to fulfill them long-term across relevant departments (compliance, purchasing, finance, logistics).

We will verify the readiness of your suppliers to provide necessary data on production processes and emissions and propose an effective communication strategy for obtaining and verifying them.

We monitor legislative developments of CBAM and related implementing regulations and help you evaluate how changes impact your specific obligations.

We provide tailor-made targeted advice, tailored to your structure, import volumes and internal process settings.

Which sectors will CBAM cover?

  • Steel, iron, and selected articles of these materials – for example, tubes, profiles, sheets, drums, barrels, cans, bolts, nuts, or goods classified as other articles of iron or steel included under customs tariff number 7326.
  • Aluminium and selected articles of aluminium – for example, tubes, profiles, sheets, drums, barrels, cans, as well as goods classified as other articles of aluminium included under customs tariff number 7616.
  • Cement – for example, aluminous cement, certain types of Portland cement or goods classified as other kaolinitic clays and other hydraulic cements.
  • Fertilisers – for example, nitric acid, ammonia, potassium nitrates, certain mineral or chemical fertilisers.
  • Hydrogen
  • Electricity